How to declare VAT for out-of-province travelers when constructing or selling goods is one of the tasks that accountants need to understand clearly. Hopefully, the following article by MISA meInvoice will help readers better understand the procedure of declaring and paying VAT for out-of-province travelers.
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1. Definition of out-of-province travel tax
2. Regulations on how to declare VAT for out-of-province visitors when constructing and selling goods
Regulations on declaring VAT for out-of-province denmark telegram data travelers from Circular 156/2013/TT-BTC:
Electronic Invoice software fully complies with the latest circulars and decrees in 2022
VAT on extramarital affairs
1. Definition of out-of-province travel tax
What is out-of-province travel tax?
Extra-provincial travel tax or extra-provincial employee motivation and makes them travel VAT is the VAT amount that accountants need to deduct/temporarily pay to the tax authority (provincial budget) at the place where the Enterprise conducts betting data construction, installation, sales, and real estate transfer transactions even if it does not have any affiliated units.
The temporary tax will then be deducted from the head office’s return.
2. Regulations on how to declare VAT for out-of-province visitors when constructing and selling goods
Regulations on declaring VAT for out-of-province travelers from Circular 156/2013/TT-BTC:
Taxpayers who conduct construction and installation business, sell itinerant goods outside the province with the value of the project including VAT being over 1 billion VND, and transfer real estate outside the province without establishing a subsidiary in a province other than the head office of the taxpayer; Taxpayers must submit tax declaration dossiers to the local management agency directly under the place where the business activities outside the province take place, including: construction and installation, sales, and transfer of real estate outside the province;
Accordingly, taxpayers declare provisional VAT for each time revenue is generated for the above
extra-provincial business activities
3. Subjects that must allocate VAT when conducting business activities in many different provinces and cities
According to Circular 80, VAT declaration for construction, real estate transfer, and out-of-province sales is no longer effective, replaced by the allocation of tax payable for each case as follows:
– Electronic lottery business;
– Real estate transfer, except for real estate transfer of infrastructure investment projects, transferor including collecting advance payment from customers according to progress at the place where real estate transfer activities take place;
– Constructed according to the provisions of law on the national economic sector system and specialized laws;
– Dependent units and business locations are manufacturing establishments (including processing and assembly establishments), except for declaring VAT at the location of the power plant;
– Hydroelectric plants are located in many provinces.
See details in the following article: Allocation of VAT obligations for taxpayers with centralized accounting whose business location is in a province other than the place of head office
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